The Government Funds Collection System Research

Government funds are an important source of China’s government revenue, have mandatory, and tax the same free characteristics. The government fund levy system belongs to the private property rights "infringement" system. In some industry sectors, the influence degree on government funds of enterprises even more than the tax. However, due to the general tax legal system construction in our country is seriously lagging behind, the rule of law degree is low, there is a large gap between the collection system of government funds than tax levy system have. At present, the government fund collection present situation is very chaotic, to clean up the specification.Lack of government funds can make up for the collection of financial funds, solving the cost problem of quasi public products, but also the efficiency of the allocation of social resources and social justice needs. A government fund related basic theory of "beneficiary pays" theory,"burden","the theory of negative external effect correction theory" and "legal reservation" theory.This paper argues that the government fund refers to the government and its subordinate departments to support specific public infrastructure and public utilities development, has the interest or causes associated with citizens, legal persons and other organizations compulsory free collection has special purpose funds within a specified time limit and fund project. Government funds and tax, administrative fees are the same or similar, but there are obvious differences. The misuse of government funds in the name of the actual work, especially the use of government funds in the budget is the title of the concept of government funds to cause confusion.Government funds has economic and legal nature of the collection. Government funds collection can only be applied to market mechanism malfunction or market allocation efficiency low field. The government fund levy scope is not free to expand, the need to strictly limit within necessary range. The government fund levy should fully consider the payment obligation in economic burden ability, should not exceed the range of actual costs need. The law can impose requirements to pay obligations can only be the beneficiaries and reason foundation, a foundation is the law and the administrative rules and regulations, approved by the statutory procedures, and the period for the Levy of clear.The government legal relationship of fund collection is a kind of debt relations of public law, subject to levy and payment obligations of the legal status of public debt should be equal, not by the legal subject to mean true for elements, and should meet the statutory conditions for the entry into force of impact factors for. Impact factors of government funds should include subject to levy, levy object, collection scope, standards for the collection of collection methods and etc.. In the given subject to levy imposed right at the same time, must give the payment obligation right equal protection, pay the duty for the government funds projects shall enjoy the right to know information, illegal expropriation of refusal to pay right, legal right is infringed upon the right of relief and difficult period or difficult object for the relief of the right.Levied on the basis of most lack of administrative regulations such power levels of government funds projects in China currently established, only a few fund the collection period, a large number of illegal collection of government funds projects still exist in practice. Levy system generally lack the authority, the right to levy the lack of necessary supervision and control, collection method and collection of standard adjustment arbitrariness, specific normative acts should be improved. The root cause is the low degree of collection of the rule of law, not in place, to understand the government fund legislation is not perfect, the financial system is not straightened out, relief channels are sluggish, lack of supervision is an important reason for the formation of both the collection.Under current conditions, the government fund in our country tax system reform should start from the following five aspects:to accelerate the legislative process, improve the legislative level; reform from the bottom, make clear the scope of government funds projects; independent budget management, the implementation of information disclosure; speed up the reform of the financial system, rationalize the intergovernmental fiscal income distribution system; clear right relief channels, expand the scope.